https://www.taxtmi.com/caselaws?id=433432 Section 5(3) of the Central Sales Tax Act, 1956 protects a purchase only where the local purchase is inseparably linked to a pre-existing export order and the goods exported remain identifiable with the goods purchased. Where raw hides and skins were bought without tax, processed into dressed hides and skins, and then exported, the change in character broke the required identity and no sufficient export nexus was shown. The purchase tax liability under Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 therefore remained applicable, and the exemption claim failed. en-us Mon, 09 Jan 2023 00:00:00 +0530 Mon, 30 Jan 2023 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433432 Section 5(3) of the Central Sales Tax Act, 1956 protects a purchase only where the local purchase is inseparably linked to a pre-existing export order and the goods exported remain identifiable with the goods purchased. Where raw hides and skins were bought without tax, processed into dressed hides and skins, and then exported, the change in character broke the required identity and no sufficient export nexus was shown. The purchase tax liability under Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 therefore remained applicable, and the exemption claim failed. Case-Laws VAT and Sales Tax Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433432